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Long Beach City School District – Financial Management (2023M-147)
Determine whether the Long Beach City School Districts District Board of Education Board and District officials effectively managed the Districts fund balance
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147Security Over Critical Systems (Follow-Up)
… Systems (Report 2023-S-24 ). About the Program The Hudson River–Black River Regulating District (HRBRRD) is a … construct, maintain, and operate reservoirs in the upper Hudson River and Black River watershed, including the …
https://www.osc.ny.gov/state-agencies/audits/2025/04/23/security-over-critical-systems-followIX.12.P Annual Schedule of Expenditures of Federal and Non-Cash Awards – IX. Federal Grants
… Program 10.555 National School Lunch Program 10.558 Child and Adult Care Food Program 10.559 Summer Food Service …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12p-annual-schedule-expenditures-federal-and-non-cash-awardsElectronic Fund Transfer Instructions
… payment types are FINAL, ADDTL, AUDIT, ESTIM, INTPEN or TEST. FINAL represents a single payment for a final report. … INTPEN represents an interest and penalties payment. TEST represents test payment only if required from your banking institution …
https://www.osc.ny.gov/unclaimed-funds/reporters/electronic-fund-transfer-instructionsAbout Unclaimed Funds
… the information in newspapers. Despite these efforts, many funds remain unclaimed and are turned over to the Office of the State Comptroller. Types of Unclaimed Funds Accounts Bank Accounts – savings, checking …
https://www.osc.ny.gov/unclaimed-funds/resources/about-unclaimed-fundsTown of Hempstead Local Development Corporation – Audit Follow-Up (2021M-37-F)
… pdf] | [read complete 2021 report – pdf] Purpose of Review The purpose of our review was to assess the Town of Hempstead Local Development … However, it did not set clear and specific goals when approving projects. The audit included one …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2025/09/26/town-hempstead-local-development-corporation-audit-followXIII.10.B Refunds Owed to the State by an Employee - Using a Due to State Offset – XIII. Employee Expense Reimbursement
… section provides Online Agencies with information related to refunds owed to the State by an employee using the Due to … to the State. An employee who travels frequently can use the Due to State Offset functionality in SFS to apply the … until it is fully reconciled. For more information on how to apply a Due to State Offset to an expense report in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10b-refunds-owed-state-employee-using-employee-checkOpinion 92-22
… This opinion represents the views of the Office of the State Comptroller at the time … rolls), it appears that the comptroller's private practice does not involve a "contract" with the village for purposes … power. Section 805-a(1)(d) prohibits such agreements where the compensation of the municipal officer is to be …
https://www.osc.ny.gov/legal-opinions/opinion-92-22DiNapoli: NYC Department of Education Must Do More to Combat Mental Health Crisis Among Youth
… The latest in State Comptroller DiNapoli’s series of audits of health and safety in schools finds that, … , June 2022 … The latest in State Comptroller DiNapolis series of audits of health and safety in schools finds that …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-nyc-department-education-must-do-more-combat-mental-health-crisis-among-youthXI.18.D Sales and Compensating Use Tax Documentation – XI. Procurement and Contract Management
… and file with DTF Contractor Certification Form ST-220-TD . Agencies should direct state contractors to the DTF … can obtain more information on Publication 223 and ST-220-TD . A second certification form ( ST-220-CA ) is required to … penalty of perjury, states that the requisite (ST-220-TD) certification has been made to DTF and, to the best of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18d-sales-and-compensating-use-tax-documentationFour Individuals Charged in Widespread Scheme to Defraud Medicare and Other Health Insurance Providers Through Fraudulent Medical Corporations and False Billing Resulting in Tens of Millions of Dollars in Losses
… New York, William F. Sweeney, Jr., the Assistant Director-in-Charge of the New York Office of the Federal Bureau of … Investigation ("FBI") and Scott J. Lampert, Special Agent in Charge of the New York Office of the U.S. Department of … ANDREA GROSSMAN, and KIMBERLY SPINA with participating in a widespread health care fraud scheme through their …
https://www.osc.ny.gov/press/releases/2018/08/four-individuals-charged-widespread-scheme-defraud-medicare-and-other-health-insurance-providersOpinion 2000-16
… group life insurance policy); (meaning of "family" as used in special acts); (use of tax moneys by to purchase … Town of Oyster Bay , 66 NY2d 544, 498 NYS2d 128 [zoning]; City of White Plains v Ferraiolli , 34 NY2d 300, 357 NYS2d … of the Exempt Firemen's Benevolent Fund v Roome , 93 NY 313 [1883], a case upholding the constitutionality of …
https://www.osc.ny.gov/legal-opinions/opinion-2000-16Opinion 88-33
… subdivision in the town. Your inquiry states that "dry sewers", which could be activated at a later date, were … them. In 1983, trunk lines were installed to activate the "dry sewers." The cost of constructing the trunk lines was …
https://www.osc.ny.gov/legal-opinions/opinion-88-33Statement From New York State Comptroller Thomas P. DiNapoli on Senate Confirmation of Loretta Lynch as U.S. Attorney General
… historic appointment and commend President Obama for his wise choice. … New York is proud to see one of our own …
https://www.osc.ny.gov/press/releases/2015/04/statement-new-york-state-comptroller-thomas-p-dinapoli-senate-confirmation-loretta-lynch-us-attorneyDiNapoli Statement on Executive Budget Proposal
… Governor Cuomo and the Legislature have done much to put New York state on better fiscal footing, reduce the structural budget … With today’s budget proposal, Governor Cuomo has provided a good starting point to continue the progress made. Still, …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-statement-executive-budget-proposalTuckahoe Common School District - Extra-Classroom Activity (ECA) Funds (2018M-229)
… none of these clubs maintained sufficient documentation to determine how much was collected or that receipts were accounted for. … $4,086 were deposited between 11 and 14 days after the date the faculty advisor brought the funds to the Business …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-extra-classroom-activity-eca-funds-2018mSir William Johnson Volunteer Fire Company, Inc. – Internal Controls (2015M-004)
… financial activity was recorded and reported accurately for the period January 1, 2013 through September 30, 2014. … Sir William Johnson Volunteer Fire Company, Inc. is a not-for-profit corporation that contracts with the Town of … by the members of the Company. Budgeted appropriations for 2014 were approximately $99,000. Key Findings Neither the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/01/sir-william-johnson-volunteer-fire-company-inc-internalSaratoga County Industrial Development Agency – Project Monitoring and Grant and Loan Program (2015M-85)
Saratoga County Industrial Development Agency Project Monitoring and Grant and Loan Program 2015M85
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/10/02/saratoga-county-industrial-development-agency-projectCayuga County - Procurement and Claims Audit (2018M-274)
… Key Findings County officials: Did not seek competition for aggregate purchases from nine vendors totaling … Consider the aggregate amount to be expended for the same or similar type of goods or services when … competitive bidding is required and develop procedures for procuring professional services. Ensure all claims are …
https://www.osc.ny.gov/local-government/audits/county/2019/04/12/cayuga-county-procurement-and-claims-audit-2018m-274Town of Red Hook - Financial Condition (2018M-171)
… The policy did not define the time periods or means for which fund balance will be used and replenished. … reasonable levels of fund balance and define timing and means of replenishment. Formalize and adopt comprehensive … generally agreed with our findings and indicated they plan to initiate corrective action. … Town of Red Hook …
https://www.osc.ny.gov/local-government/audits/town/2018/11/02/town-red-hook-financial-condition-2018m-171